Introduction

This unit explores the principles and practices of corporate reporting, focusing on regulatory requirements and the preparation of financial statements for various stakeholders. Learners will study the implications of international accounting standards, financial disclosure, and transparency. The course also covers ethical considerations and the role of corporate reporting in enhancing corporate governance. By understanding these aspects, learners will develop the knowledge to produce, interpret, and assess corporate financial reports.

Learning Outcomes

• Understand the regulatory environment for corporate reporting.
• Understand financial statements and the principles of group accounting.
• Understand the implications of corporate reporting and disclosure requirements.
• Be able to prepare and interpret financial statements for different types of business combinations.